These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 0.97 s (backtrack: 0/20).

[ebuild  N     ] net-libs/libnetfilter_acct-1.0.3-r1::gentoo  USE="-examples -verify-sig" 291 KiB
[ebuild  N     ] net-firewall/nfacct-1.0.2-r2::gentoo  USE="-verify-sig" 260 KiB

Total: 2 packages (2 new), Size of downloads: 550 KiB